[263AZA Renewables obligation certificates for domestic microgeneration]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[263AZA  Renewables obligation certificates for domestic microgeneration]

[(1)     A gain accruing to an individual on a disposal of a renewables obligation certificate is not a chargeable gain if—

(a)     the individual acquired the certificate in connection with the generation of electricity by a microgeneration system,

(b)     the system is installed at or

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